In recent years, the push for transparency and accountability has become a major talking point globally, especially in fast-developing markets like Indonesia. Companies are now under pressure to really show that they care about environmental, social, and governance (ESG) issues. This study zooms in on five companies listed on Indonesia’s LQ45 index to examine how they are doing on the sustainability front. The key question we’re asking is: how do these companies measure up to the Sustainability Accounting Standards Board (SASB) guidelines? The research goes into detail on how well sustainability is integrated into their business strategies and governance. Some companies are sticking pretty close to the SASB rules, while others are coming up with their own creative approaches that actually go beyond what’s typically expected. What we’re seeing here is that aligning local business practices with international standards isn’t just important—it’s essential for staying competitive and improving sustainability performance. This study provides useful insights for businesses, policymakers, and researchers who want to get a better sense of how sustainability is being approached in emerging markets like Indonesia.